VERHEYDEN Camille: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
VERHEYDEN Camille
Largest movements
- Deferred charges and accrued income +€4,790
new in 2025: €4,790
- Intangible fixed assets -€720
down €720 (-100%), from €720 to €0
- Cash -€396
down €396 (-57.9%), from €683 to €287
mainly Net result for the year (-€10,964) and Deferred charges and accrued income (-€4,790)
- Other debts +€14,792
up €14,792 (+589%), from €2,511 to €17,303
- Profit (loss) carried forward -€10,964
down €10,964 (-520%), from -€2,106 to -€13,070
- Tax, wage and social debts -€328
down €328 (-49.4%), from €664 to €336
- Trade debts +€173
up €173 (+128%), from €135 to €309
- Gross operating margin -€6,044
down €6,044 (-404%), from -€1,497 to -€7,541
- Other operating charges +€1,534
up €1,534 (+3,068%), from €50 to €1,584
- Financial charges +€768
up €768 (+5,118%), from €15 to €783
- Taxes +€272
up €272 (+427%), from €64 to €336
- Depreciation +€239
up €239 (+49.9%), from €480 to €720
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,403 | €5,077 | +€3,674 | +262% |
| Fixed assets | 21/28 | €720 | €0 | -€720 | -100% |
| Intangible fixed assets | 21 | €720 | €0 | -€720 | -100% |
| Current assets | 29/58 | €683 | €5,077 | +€4,394 | +643% |
| Cash at bank and in hand | 54/58 | €683 | €287 | -€396 | -57.9% |
| Deferred charges and accrued income | 490/1 | - | €4,790 | +€4,790 | |
| Total equity and liabilities | 10/49 | €1,403 | €5,077 | +€3,674 | +262% |
| Equity | 10/15 | -€1,906 | -€12,870 | -€10,964 | -575% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,106 | -€13,070 | -€10,964 | -520% |
| Amounts payable | 17/49 | €3,310 | €17,947 | +€14,637 | +442% |
| Amounts payable within one year | 42/48 | €3,310 | €17,947 | +€14,637 | +442% |
| Trade debts | 44 | €135 | €309 | +€173 | +128% |
| Suppliers | 440/4 | €135 | €309 | +€173 | +128% |
| Taxes, remuneration and social security | 45 | €664 | €336 | -€328 | -49.4% |
| Taxes | 450/3 | €664 | €336 | -€328 | -49.4% |
| Other amounts payable | 47/48 | €2,511 | €17,303 | +€14,792 | +589% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480 | €720 | +€239 | +49.9% |
| Other operating charges | 640/8 | €50 | €1,584 | +€1,534 | +3,068% |
| Gross operating margin | 9900 | -€1,497 | -€7,541 | -€6,044 | -404% |
| Operating profit (loss) | 9901 | -€2,028 | -€9,845 | -€7,817 | -386% |
| Financial charges | 65/66B | €15 | €783 | +€768 | +5,118% |
| Recurring financial charges | 65 | €15 | €783 | +€768 | +5,118% |
| Profit (loss) for the period before taxes | 9903 | -€2,043 | -€10,628 | -€8,585 | -420% |
| Income taxes | 67/77 | €64 | €336 | +€272 | +427% |
| Profit (loss) for the period | 9904 | -€2,106 | -€10,964 | -€8,857 | -420% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,106 | -€10,964 | -€8,857 | -420% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.